PAT. LO 8.3 Ellis Company's labor information for September is as follows: Direct labor hourly rate paid Total standard direct labor hours for units produced Direct labor hours worked Direct labor rate variance $ 32.00 11,000 10,850 $8,137.50 (favorable) A. Compute the standard direct labor rate per hour. B. Compute the direct labor time variance. C. Compute the standard direct labor rate if the direct labor rate variance was $2.712.50 (unfavorable)